The bill creates a new retail excise tax on sales of "smart wireless devices," imposing a $2 tax on devices with a selling price greater than $250. It adds a new chapter in Title 82 RCW, establishes definitions for buyer, seller, selling price, retail sale, and "smart wireless device," and requires sellers to collect the tax from buyers, hold collected tax in trust, and state the tax separately on invoices. Revenue must be deposited in the state digital equity account (RCW 80.36.710), and the state treasurer must transfer 30% of revenues collected under the tax each quarter to a newly created learning device and technology account. The administration and collection rules of chapter 82.32 RCW apply. The bill creates the learning device and technology account in the state treasury, specifies that its revenues include amounts from section 3 of the act, transfers from section 6, and appropriations or grants, and limits spending to the purposes of the chapter and RCW 43.330.412 with expenditures allowed only after appropriation. It amends RCW 82.32.145 to allow collection of unpaid trust fund taxes from terminated, dissolved, or insolvent limited liability business entities and to impose potential personal liability on specified "responsible individuals" (including current or former officers, managers, members, partners, trustees, or employees who had responsibility to remit trust fund taxes), with distinctions for chief executives and chief financial officers and limited exemptions where nonpayment was beyond an individual's control; individuals issued a notice of assessment are entitled to appeal under specified RCW provisions. Appropriating or converting collected tax funds is made a gross misdemeanor, and sellers who fail to collect or remit are personally liable to the state for the tax amount. The act directs JLARC to complete a study by June 1, 2030 on the effectiveness of increased funding provided under the chapter to various digital equity programs, requires that study to include specified review elements, and sunsets the study requirement on January 1, 2032. The act takes effect June 1, 2025, and declares an emergency. Important text is missing from the provided extracts: the full language of sections 3, 6, and 8 (including the learning device and technology account creation details), the tax treatment for devices priced at $250 or less, the disposition of the remaining 70% of revenues after the 30% transfer, the remainder of the amendment to RCW 82.32.145, and the identity of the department issuing tax warrants. These omissions prevent a complete description of some procedural and fiscal details.

If enacted, buyers who purchase smart wireless devices priced over $250 will effectively pay $2 more at the point of sale, and sellers will be required to collect that $2, show it separately on invoices, hold it in trust, and remit it to the state. Sellers face stronger personal and criminal risks: converting collected tax money is a gross misdemeanor, failure to collect or remit makes the seller personally liable, and officers, managers, or other “responsible individuals” of limited liability entities can be pursued for unpaid trust fund tax warrants under the bill’s definitions and amended collection rules. The new tax mostly funds state digital equity efforts: receipts go into the state digital equity account with 30% of collections transferred quarterly into a newly created learning device and technology account whose money can only be spent after appropriation; JLARC must review the effectiveness of these increased funds by June 1, 2030. Key uncertainties in the provided text are the treatment of devices priced $250 or less, where the remaining 70% of revenue is directed, and the full contents of the new learning account and the rest of the amended collection provisions, so the full fiscal and operational impacts on agencies and businesses cannot be precisely determined from these excerpts.